📜 Certificate of Coverage under International Social Security Agreements (CPP)

A certificate of coverage is official proof from the Canada Revenue Agency (CRA) that an employee, employer, or self-employed worker is covered by the Canada Pension Plan (CPP) and therefore exempt from contributing to the social security system of another country with which Canada has a social security agreement. This helps avoid double pension contributions for the same work.

🌍 Why It Exists

Canada has more than 50 international social security agreements with other countries. These agreements coordinate pension coverage so you won’t have to make contributions in both countries simultaneously and your CPP coverage isn’t interrupted while working abroad.

📌 Who Can Apply?

  • 💼 Employers who send employees temporarily to work in a country with which Canada has an agreement.
  • 👩‍💻 Self-employed workers residing in Canada who will temporarily perform services in another country with an agreement.

✈️ When It Applies

If you’re temporarily working outside Canada in a country that has a social security agreement with Canada and you want to remain covered only under the CPP instead of having to contribute to the foreign system, you’ll need this certificate.

📄 How to Apply

To apply for a certificate of coverage:

  • 📥 Select the correct certificate form from the international social security agreement forms list. There are different CPT forms for different countries (for example CPT56 – Canada-USA).
  • 🖊️ Complete and sign the first section of the form (by the employer/self-employed person).
  • 📬 Submit it to the CRA’s specified address or via secure CRA online services.
  • 📑 The CRA completes the second part and issues two certified copies of the certificate.

📆 Timing & Extensions

Apply for the certificate as soon as you know that a worker will be temporarily working abroad. Each agreement has a maximum detachment period (e.g., 60 months for the US-Canada agreement). You can request an extension before the certificate expires if needed.

📍 Important Notes

  • 📌 The certificate only applies to temporary assignments — permanent transfers are generally not considered “detachment.”
  • 🧾 Employers remain responsible for CPP reporting and remittance for payments made while the worker is abroad.
  • 🌎 Use the correct CPT form for the country of assignment — they differ by treaty and eligibility.

🔗 Useful Links